• Embed Doc
  • Copy Link
  • Readcast
  • Collections
  • CommentGo Back
Download
 
State of Maine
Prepared byState Department of AuditGail M. Chase, CIA, State Auditor
Single Audit ReportFiscal Year EndedJune 30, 1997
 
Printed under appropriation 010 27A 1001 012
 
STATE OF MAINESINGLE AUDIT REPORTFOR THE YEAR ENDED JUNE 30, 1997
Table of Contents 
Page
 C-1Report on Compliance and on Internal Control Over Financial Reporting Basedon an Audit of Financial Statements in Accordance with
Government AuditingStandards
.................................................................................................................
Reports on Internal Control, Compliance and the Schedule of Expendituresof Federal Awards
B-15Notes to the Financial Statements ................................................................................B-14Combined Statement of Current Funds - Revenues, Expenditures and OtherChanges - Discretely Presented Component Units - College and UniversityFunds.....................................................................................................................B-13Combined Statement of Changes in Fund Balances - Discretely PresentedComponent Units - College and University Funds...............................................B-12Statement of Changes in Plan Net Assets - Discretely Presented ComponentUnits - Pension Plan..............................................................................................B-10Combined Statement of Cash Flows - All Proprietary Fund Types,Nonexpendable Trust Funds and Discretely Presented Component Units...........B-9Combined Statement of Revenues, Expenses and Changes in RetainedEarnings/Fund Balances, and Contributed Capital - All Proprietary FundTypes, Nonexpendable Trust Funds and Discretely Presented ComponentUnits......................................................................................................................B-7Combined Statement of Revenues, Expenditures and Changes in FundBalances - Budgetary Basis - Budget and Actual - General and SpecialRevenue Fund Types.............................................................................................B-6Combined Statement of Revenues, Expenditures and Changes in FundBalance - All Governmental Fund Types and Expendable Trust Funds...............B-4Combined Balance Sheet - All Fund Types, Account Group and DiscretelyPresented Component Units..................................................................................General Purpose Financial StatementsB-1Independent Auditor’s Report.......................................................................................
General Purpose Financial Statements
 A-3Executive Summary......................................................................................................A-1Letter of Transmittal.....................................................................................................
Introduction
i
of 00

Leave a Comment

You must be to leave a comment.
Submit
Characters: ...
You must be to leave a comment.
Submit
Characters: ...